CIMA BA4 Syllabus A. BUSINESS ETHICS AND ETHICAL CONFLICT - Independence, scepticism, accountability and social responsibility - Notes ^{2 / 6}

They other professional qualities are:

1. Independence - A professional accountant should be independent in mind and in appearance.

2. Professional Scepticism - A professional accountant should not be inappropriately trusting of management. Examples include looking for supportive evidence before accepting that information is correct, investigating information that has been given to you, rechecking work of a junior before accepting that it is accurate.

3. Accountability - A professional accountant should take responsibility for their decisions, judgements and mistakes

4. Social responsibility - A professional accountant should ensure that accurate financial information is provided to shareholders and other stakeholders.